The U.S. Department of State issued a revised regulation allowing consular offices to issue L-1 visas for intracompany transferees with validity period longer than the underlying petition approval and up to the "reciprocity limit" for the worker's nationality (5 years, for many countries), avoiding need for initial visa renewals. This conforms the law to current practice in many countries for blanket L visas, but it is a big step forward for workers with individual L petitions. read more

Many people who have come from abroad do not realize the nature and seriousness of the obligation of U.S. citizens and “tax residents” to report to the IRS their worldwide financial holdings regardless of whether they will owe U.S. tax on them, and that they also are taxable in the U.S. on their worldwide income subject to exemptions and tax treaties. Many people do not realize that tax residents include not only people who have obtained a “green card” for U.S. permanent residence, but also people who have had certain amounts of physical presence in the U.S. without a green card (in temporary status or no status at all). Foreign nationals might not realize how severe are the penalties for non-compliance with the asset reporting obligation, not to mention the tax payment obligation. The opportunity to cure reporting failures should be seriously considered.

Attached is an article published by our firm’s tax department about the latest opportunity for taxpayers to “come clean” on their foreign holdings.
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The Office of Special Counsel for Immigration-Related Unfair Employment Practices (OSC) in the U.S. Department of Justice recently published a three-page "Fact Pattern Flyer," listing examples of immigration status and national origin discrimination in employment. In viewing the set of employer actions purely from the point of view of discrimination, the OSC accidentally gives the false impression that certain actions are appropriate if all workers are treated the same, and employers should be counseled not to take that implication.

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Yesterday, the Chief Judge of the United States District Court for the Northern District of Alabama, Sharon Blackburn, issued three orders addressing the recently enacted Alabama law relating to immigration, the Benson-Hammon Alabama Taxpayer and Citizen Protection Act (referred to as "H.B. 56"). read more

Everyone who wallows in the world of PERM is abuzz about a recent BALCA case that overruled DOL’s rejection of an employer’s use of an online “national journal” advertisement. (Matter of University of Texas at Brownsville, 2010-PER-0087 (BALCA, July 20, 2011)). I say be careful—watch, wait, and run print ads until further notice. read more

In the wake of immigration enforcement laws enacted in Arizona, Utah, Georgia, and Alabama, several other states have enacted laws or orders imposing immigration-related requirements on employers. read more

Join Doreen Edelman, Baker Donelson Shareholder; Kevin Wolfe, Assistant Secretary for Export Administration; and Randy Pratt, Director Information Technology Controls Division and encryption expert from the U.S. Bureau of Industry and Security of the Department of Commerce as they provide further clarifications and practical tips for complying with the new deemed exports requirements for companies that employ foreign workers. read more

On June 2, 2011, the Alabama legislature resoundingly passed an immigration bill similar to Arizona's immigration statute, the governor signed it on June 9. Like its Arizona, Utah, and Georgia predecessors, Alabama House Bill 56 broadly empowers and obligates state and local officials to verify immigration status and enforce immigration laws. It requires all employers to use E-Verify, especially employers seeking state or local government contracts or grants. As a result, aliens unlawfully present will have increasing difficulty functioning in Alabama, and more may resort to obtaining fraudulent identification documents incorporating stolen identities of authorized people (a crime with enhanced state penalties under the bill). read more

The United States Supreme Court has upheld Arizona's requirement for all employers in the state to use E-Verify on penalty of losing their business licenses. More states might follow Arizona. read more

On May 13, 2011, the Georgia governor signed H.B. 87, the "Illegal Immigration Reform and Enforcement Act of 2011," which will require most private employers needing a Georgia business license to use the federal E-Verify identification system to confirm the eligibility of new employees. The new Georgia law duplicates and arguably goes beyond federal criminal definitions for “harboring” “illegal aliens," and it expands the scope of state law enforcement in identifying, detaining, and ensuring removal of unauthorized persons encountered in enforcement activity. read more